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Foreign Direct Investment & EU Tax Harmonisation

Foreign Direct Investment & EU Tax Harmonisation "
What would the effect of tax competition between EU states be on foreign direct investment? The Centre d'Etudes Prospectives et d'Informations Internationales have provided this econometric analysis of the impact of taxes on the decision of firms to locate their activities in other countries. This is a sophisticated research paper which helps to shed light on the debate over the harmonisation of taxes in Europe. By Agnès Bénassy-Quéré, Lionel Fontagné and Amina Lahrèche-Révil.